2016 (8) TMI 712

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..... etitioner is that the goods in the form of textile, which were imported by the petitioner for industrial use, have been arbitrarily assessed to be cloth used for manufacturing umbrella by the Customs Authorities. 2. A show-cause notice was issued to the petitioner. The sample was sent for testing at Indian Institute of Technology (IIT), Delhi, but the petitioner claims that IIT did not have the a .....

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..... sult or where the result may have been tailor-made to suit the interests of the assessee. The important feature of the matter is that the applicable provisions do not prohibit the conduct of a second test. Thus, since the petitioner is dissatisfied with the test conducted on the goods by IIT, Delhi, a second test may be conducted. The parties have agreed that the same goods be sent for examination .....

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